Updated on July 20, 2022
On the following, you add Value-Added Tax (VAT) to the cost price:
When a person acting in accordance with legislative authority seizes goods,
The transfer of movable commodities from taxable to exempt usage
Proprietary goods used for non-commercial or personal purposes
Items that are freed from fee
An EU Member State’s goods that have been transported to another EU Member State by an EU Member State’s business (branch to branch supplies)
One’s own use, or the use of your own staff, is provided with catering services without charge.
the use of company property for non-commercial or non-private purposes
On the purchase of goods or services, VAT is not included.
Table of Contents
VAT rates
Taxes on goods and services
Tax rates and a search function for VAT rates on various goods and services.
Overview
Using the A-Z links or the search box, you can access a comprehensive list of items and services that are subject to VAT rates.
The VAT rates database reflects current practice when it comes to VAT treatment. The material is always being updated and may change as a result of new practices.
Not to be taken as a legal declaration or as an alternative to consulting the relevant legislation.
The Value-Added Tax Consolidation Act of 2010 governs the VAT rating of products and services.
VAT rates database
Or browse A-Z
Current VAT rates
| Date effective from | Standard rate (%) | Reduced rate (%) | Second reduced rate (%) | Livestock rate (%) | Flat-rate compensation percentage for Farmers (%) |
|---|---|---|---|---|---|
| 1 January 2022 | 23 | 13.5 | 9 | 4.8 | 5.5 |
| 1 March 2021 | 23 | 13.5 | 9 | 4.8 | 5.6 |
| 1 January 2021 | 21 | 13.5 | 9 | 4.8 | 5.6 |
| 1 September 2020 | 21 | 13.5 | 9 | 4.8 | 5.4 |
| 1 January 2020 | 23 | 13.5 | 9 | 4.8 | 5.4 |
